Forms covered
| Form | Description |
|---|---|
| SA102 Employment 2026 | Reports employment or directorship pay, tax, benefits and expenses in a Self Assessment return |
| P60 End of Year Certificate (2026-27) | Year-end statement of pay and tax given to each employee |
| P45 Details of Employee Leaving Work | Records pay and tax to date when an employee leaves |
| P11D WS1 Living Accommodation 2026-27 | Taxable value of living accommodation |
| P11D WS2 Car and Car Fuel Benefit 2026-27 | Company car and free private fuel benefit |
| P11D WS2b Car and Car Fuel Benefit under Optional Remuneration Arrangements 2026-27 | Car benefit where salary was given up for the car |
| P11D WS3 Vans Available for Private Use 2026-27 | Taxable benefit of a van available for private use |
| P11D WS4 Interest-Free and Low Interest Loans 2026-27 | Benefit of interest-free or low-interest loans |
| P11D WS5 Relocation Expenses 2026-27 | Taxable relocation costs above the £8,000 exemption |
| P11D WS6 Mileage Allowance Payments 2026-27 | Taxable excess of mileage allowance over approved rates |
Key deadlines
- P60: employers must issue by 31 May 2027.
- P11D and P11D(b): must reach HMRC and employees by 6 July 2027.
- Class 1A National Insurance: due by 22 July 2027 electronically, or 19 July by post.
- SA100 with SA102: paper by 31 October 2027, online by 31 January 2028, with tax due 31 January 2028.
Filing notes
- P11D worksheets aren’t sent to HMRC. Their results feed the P11D, so keep them for enquiries.
- The SA102 needs a P60 or P45 for each employer, the PAYE reference and any P11D information.
- The P45 has four parts. Parts 1A, 2 and 3 are given to the employee when they leave.
FAQs
Frequently asked questions
What is the SA102 used for?
Reporting income, benefits and expenses from employment or a directorship in a Self Assessment return.
Do I send the P11D worksheets to HMRC?
No. They’re for your records. Their figures go on the P11D.
What if I don’t have a P45 when starting a new job?
Your new employer uses a starter checklist and may apply an emergency tax code.